Legal analysis: 1. Taxpayers' expenses for continuing to receive academic (degree) education in China shall be deducted according to the monthly 400 yuan quota during the period of academic (degree) education. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained. Two, individuals receive undergraduate and below (education) continuing education, in line with the provisions of the deduction conditions, you can choose to deduct by their parents, you can also choose to deduct by themselves. 3. Taxpayers who receive continuing education on professional qualifications of skilled personnel and professional and technical personnel shall keep relevant certificates and other materials for future reference. Continuing education is an educational activity for all members of society, especially adults, after school education, and it is an important part of lifelong learning system. Its educational forms are divided into four categories: adult college entrance examination, long-distance network education and open education of TV University, and the educational system is 2.5 -8 years respectively. Distance online education is a kind of continuing education, and upgrading academic qualifications in this way can also deduct a tax. Wages are deducted according to the monthly 400 yuan standard, and less than 48 months can be deducted 19200 yuan or more. It should be noted that if the degree is obtained within 2.5 years and the graduation time is not extended, then the deduction of the special additional tax for continuing education will be determined according to the time when the academic certificate is obtained. In addition, the application time should be within the validity period of the student status, and it is not allowed to declare deduction after graduation.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.
Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.
Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.
The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.